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Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report

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  • ZEW

Abstract

TThe project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2011 and their impact on the level of taxation for both domestic and cross-border investment.

Suggested Citation

  • Zew, 2012. "Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report," Taxation Studies 0042, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0042
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/effective_levels_company_taxation_en.pdf
    File Function: final version, 2012
    Download Restriction: no
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    Citations

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    Cited by:

    1. Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 15/12, Department of Economics, University of York.
    2. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    3. Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers 10198, C.E.P.R. Discussion Papers.
    4. Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.

    More about this item

    Keywords

    European Union; taxation; effective tax; corporate tax;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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